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INDONESIA
Indonesian Accounting Literacy Journal
Published by Politeknik Negeri Bandung
ISSN : -     EISSN : 27471918     DOI : https://doi.org/10.35313/ialj
Core Subject :
The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of accounting includes accounting information systems, auditing and assurance services, financial accounting, management accounting, taxation, and all other areas of accounting. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions. The journal is open to all rigorous research methods. The audience should be academicians, graduate and undergraduate students as well as others interested in accounting research. The Indonesian Accounting Literacy Journal is the significance of the contribution an article makes to the literature.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 220 Documents
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Pengaruh Rasio Keuangan terhadap Harga Saham Perusahaan Sektor Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2018-2020 Arvin, Amanda Thalia; Sudradjat, Sudradjat; Arief, Khozin; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.3388

Abstract

This research is aimed to find out how Financial Ratio measured by Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS), dan Return on Equity (ROE) affects stock price of companies in transportation sector that listed in Indonesia Stock Exchange in period of 2018-2020. This research use Dated Panel Regression analysis with the population of 27 companies listed as transportation sector in IDX. Purposive sampling technique is used and generate 18 companies as samples. After the research process was done, it is known that EPS is the measure of financial ratio that have a significant effect on stcok prices.
Pengaruh Biaya Kualitas terhadap Produktivitas: (Studi Kasus pada Mouza Indonesia) Hafsari, Novia Dwi; Hastuti, Hastuti
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.5114

Abstract

Abstract: Mouza Indonesia is a fashion company based in Kav. Pindad Bandung City was established in 2016. This study focuses on the impact of quality costs to determine whether there is a relationship between prevention costs, evaluation costs, internal failure costs and external failure costs on production productivity. The methods used in this study are descriptive statistics and classical acceptance tests consisting of normality tests and multiple regression analysis. The expected result of this study is to reduce the occurrence of defective products in the production process and increase production productivity by taking into account the cost of quality. As a result of this study, partial hypothesis testing was conducted on prevention costs, evaluation costs, internal failure costs and external failure costs, some of which had no significant impact on productivity. Then simultaneously conduct hypothesis testing on total costs that have a significant impact on productivity. Keywords: quality costs, productivity, defect products, Mouza Indonesia, production
Analisis Break Even Point Sebagai Alat Perencanaan Penjualan dan Laba Pada UMKM Bolu Susu Lembang Pak Bhabin Anisa, Suci; Sembiring, Etti Ernita; Surya, Rendra Trisyanto; Hutapea, Riauli Susilawaty
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.5132

Abstract

This research was conducted to plan the desired sales and profits at UMKM Bolu Susu Lembang Pak Bhabin which will not experience a decrease in profit. The research method used is descriptive quantitative research using single product Break Even Point (BEP) analysis, Multi Product Break Even Point (BEP), profit target analysis, and Margin of Safety (MoS) analysis. Based on the research results, it is known that the BEP for a single product is Bolu Susu much as 34,360 units or Rp 1.199.086.332, Pie Susu 10.131 units or Rp 22.874.530, and Kue Balok 2.476 units or Rp 86.670.451; Multi Product BEP of at least 41,910 units for the product as a whole or Rp 1.327.507.369, then Bolu Susu that must be sold is 26,023 units, Pie Susu Pie Susu 10.719 units and Kue Balok 5.168 units; to achieve the profit target of Bolu Susu 93,202 units or Rp 3.262.069.000, Pie Susu 21.077 units or Rp 463.686.136, dan Kue Balok 6.725 unit atau Rp 235.390.077; MoS is on Bolu Susu 40% or Rp 791.433.668, Pie Susu 57% or Rp 292.519.470 and Kue Balok 78% or Rp 308.654.549.
Peran KUD Mina “Samudra Jaya” Terhadap Budaya Simpan Pinjam (Uang Beranak) Di Wilayah Pesisir Panarukan Situbondo Suryadinata, Ningrum; Aprillia, Jesika Wanda
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6517

Abstract

Mina "Samudra Jaya" is a cooperative that employs fishermen as its members. This study aims to evaluate cooperatives' financial condition with financial assessments of health and examine how it contribute to loan and savings activities that influence the development of the culture. The analysis is qualitative-descriptive, it uses financial statements from 2018-2019 as secondary data. Cooperative is the subject, and the seven components of cooperative financial assessment are the object. The quality of productive assets, capitalization, management, efficiency, liquidity, and ROE, the cooperative's identity are among the criteria evaluated in this study. The methods and instruments for data collection included triangulation, documentation of fishermen's activities, interviews, and observation. The result, the cooperative's financial health is being monitored in seven items. The ratios of members' operating expenses to gross participation, loans to funds received, and economic promotion were 81.41%, 89.23%, and 89.92%, respectively, in the healthy group.
Pengaruh Kesadaran Wajib Pajak dan Pelayanan Pajak terhadap Kepatuhan Wajib Pajak dalam Pembayaran PBB-P2 di Bandung Habiburahman, Fadil; Darwati, Darwati; Yulianti, Yulianti; Sopandi, Encep
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6526

Abstract

This study is driven by the significance of taxpayer compliance in the payment of Rural and Urban Land and Building Tax (PBB-P2), which is believed to be influenced by taxpayer awareness and the quality of tax services. The objective of this research is to examine the impact of taxpayer awareness and service quality on the level of compliance in fulfilling PBB-P2 obligations. A quantitative approach was employed, utilizing a descriptive associative research design. Primary data were obtained through questionnaires distributed to 100 taxpayers in the UPT Bapenda Bandung City. Sampling using purposive sampling technique with cluster sampling approach. The t-test and F-test were employed for hypothesis testing. Findings revealed that, both partially and jointly, taxpayer awareness and tax service quality significantly and positively affected compliance in paying PBB-P2.
Implementasi PMK 59 Tahun 2022 atas Pajak Belanja Barang pada Dinas PUPR Kabupaten Sambas Mukaromah, Lailatul; Zurmansyah, Ee; Roshani, Roshani; Ramadhani, Gea Putri
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6528

Abstract

The obstruction of the ITA 22 collection process at the Public Works and Spatial Planning Office of Sambas Regency occurs due to field errors in the calculation of ITA 22 on transaction documents submitting payments for transactions carried out and reporting carried out by the PUPR Office manually through the Regional Finance Agency. This study aims to determine the procedures for calculating, depositing, and reporting Income Tax Article 22 on goods expenditure at the PUPR Office of Sambas Regency and to determine the application of calculating, depositing, and reporting tax on goods expenditure at the PUPR Office of Sambas Regency whether it is in accordance with PMK Number 59 of 2022. this research method is qualitative. Data collection conducted in this study through observation, interviews, and documentation. The focus of this research is the mechanism of calculation, deposit, and reporting of Income Tax Article 22 at the Public Works and Spatial Planning Office of Sambas Regency. The results obtained in this study can be concluded that the Sambas Regency Public Works and Spatial Planning Office has calculated and deposited Income Tax Article 22 in accordance with Permenkeu Number 59 of 2022 while for reporting it is not in accordance with Permenkeu Number 231 of 2019 but with a reconciliation system with the Sambas Regency Regional Finance Agency in collaboration with KPP Pratama Singkawang.
Kesiapan UMKM di Kabupaten Sambas dalam Menghadapi Implementasi Coretax Susiana, Utie; Mukaromah, Lailatul; Luthfi, Muhammad Farisan; Sentiya, Novi
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6530

Abstract

The government has actively pursued reforms in the tax sector,, including introducing Coretax. Coretax system or core system of tax service administration, for registration, administration, payment and reporting into one. Coretax was issued by the government in (PMK) Number 81 of 2024 concerning Tax Provisions in the context of the Implementation of the Core System of Tax Administration (Coretax). This study aims to determine the readiness of MSMEs in Sambas Regency in facing the implementation of coretax. This study uses qualitative research methods. Data was obtained through interviews, documentation and observation. The focus of the interview questions refers to Parasuraman developing the Technology Readiness Index (TRI), namely Optimism, Discomfort, Innovativeness, and Insecurity. The results of the study show that the readiness of MSMEs in Sambas Regency in facing coretax shows a positive response to digital transformation, but still faces complex dynamics.
Pengaruh Kondisi Keuangan, Profitabilitas, dan Struktur Modal terhadap Audit Report Lag pada Perusahaan Properti & Real Estat Yang Terdaftar Di BEI Tahun 2019-2023 Riri, Ananda; Nurmalina, Rina
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6540

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh kondisi keuangan, profitabilitas, dan struktur modal terhadap audit report lag. Dalam penelitian ini, metode penelitian yang digunakan adalah kuantitatif. Sampel penelitian terdiri dari 52 perusahaan properti & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai dengan 2023, dipilih menggunakan non-probability sampling dengan teknik purposive sampling. Teknik analisis data meliputi uji regresi linier berganda dan uji regresi data panel dengan menggunakan aplikasi EViews 12. Hasil penelitian menunjukkan bahwa kondisi keuangan berpengaruh negatif dan signifikan terhadap audit report lag, profitabilitas berpengaruh negatif dan signifikan terhadap audit report lag, struktur modal berpengaruh negatif dan signifikan terhadap audit report lag, dan kondisi keuangan, profitabilitas, dan struktur modal secara simultan berpengaruh positif dan signifikan terhadap audit report lag.
Pengaruh Environmental, Social, and Governance (ESG) Disclosure dan Enterprise Risk Management (ERM) terhadap Nilai Perusahaan Subsektor Makanan dan Minuman Yudiansyah, Rizky; Burhany, Dian Imanina
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6589

Abstract

This study aims to analyze the impact of environmental, social, and governance (ESG) disclosure and enterprise risk management (ERM) on firm value in food and beverage sub-sector companies, both partially and simultaneously. This research employs a quantitative approach, utilizing secondary data in the form of sustainability and annual reports for the selected periods. The independent variables include ESG disclosure, measured by the ESG disclosure index, and ERM, measured by the ERM index. The dependent variable is firm value measured by price to book value (PBV). The analysis was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange, selected using purposive sampling criteria, specifically those that have published sustainability reports for the 2021-2023 period. The research hypothesis was tested using multiple linear regression analysis. The findings of this study indicate that ESG disclosure has a significant negative impact on firm value, ERM does not have a significant impact on firm value, and ESG disclosure and ERM together influence the firm value.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Penentuan Harga Jual Bakso Zurmansyah, Ee; Noviriani, Eliza; Azmiranti, Azmiranti
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6592

Abstract

Micro, small, and medium enterprises often determine selling prices based on estimates or by following competitors' prices without considering all production costs. Therefore, the purpose of this study is to further investigate production costs at Kantin Maya so that researchers can provide suggestions and input. This is a quantitative study that uses descriptive methods to explain production cost calculations. This study uses the full costing method to determine selling prices based on field data. The cost-plus pricing method will be used to determine selling prices. Primary data from interviews and secondary data from daily expense records are used. The analysis results show that the full costing method yields higher production cost calculations compared to Kantin Maya. Additionally, Kantin Maya is advised to include all costs in production cost calculations and use the cost-plus pricing method with a full costing approach when determining selling prices, as the cost-plus pricing method is more advantageous than Kantin Maya's current approach. This is because the cost-plus pricing method with a full costing approach has proven to be more effective and profitable.

Page 21 of 22 | Total Record : 220

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